Opinion
March 8, 1944.
Review of a determination of the State Tax Commission denying revision of an unincorporated business tax assessment made against relator for the year 1935 under article 16-A of the Tax Law. Relator is a restaurant and food engineer. He is an expert as to equipment, operation and management of restaurants and dining rooms. He contends that this constitutes the practice of a profession entitling him to exemption from the unincorporated business tax imposed by article 16-A of the Tax Law. A second question is presented by his claim that during the tax year services of a similar nature were rendered by him to four specific corporations in the capacity of an employee and not as an independent business. Determination confirmed, without costs. ( People ex rel. Tower v. State Tax Commission, 282 N.Y. 407; Matter of Pennicke v. Mealey, 266 App. Div. 888.) Hill, P.J., Bliss, Heffernan and Schenck, JJ., concur.